In June 2015, the Legislative Affairs Office of the State Council P. R. China has released the Environmental Protection Tax Law (Draft), which sets out the provision of double taxation on excessive pollutant emission standards and total pollutant emission. This mode of double taxation on excessive pollutant emission standards and total pollutant emission is of no taxability. On the one hand, it confuses the concept of legal obligation and legal responsibility, including the adverse legal consequences of breaching the obligations under the provisions of environmental law one should bear in the compulsory provisions of tax law, which is inconsistent with the basic legislative technique, therefore it has no legal rationality; on the other hand, it violates the equality principle in the tax law and leads to the contradictions and conflicts between environmental protection tax law and other environmental protection laws, administrative punishment laws, thus it also has no legality. We should implement provisions of punitive tax against violations in the Draft, instead of providing specific provisions in the environmental protection law on the range of fine penalty on pollutants discharged exceeding the standard and the control index of total quantity, to achieve the harmony and unification of the legal system, and realize the objective of fair and efficient fiscal tax system.